What Is the Standard Deduction for 2025?

The standard deduction is a fixed dollar amount that lowers the income you are taxed on, so you do not have to itemize. For tax year 2025 the One Big Beautiful Bill Act raised it to $15,750 for single filers, $31,500 for married couples filing jointly, and $23,625 for heads of household. Take the standard deduction unless your total itemized deductions would come out larger.

What the standard deduction is

Every taxpayer gets to subtract some amount from their income before tax is figured. You have two ways to do it: take the standard deduction, a flat amount set by your filing status, or itemize, which means adding up specific deductible costs like mortgage interest, state and local taxes, and charitable gifts. You use whichever is bigger. The standard deduction exists so most people can skip the paperwork of itemizing, and for the large majority it is the larger number anyway.

Standard deduction amounts for 2025

The 2025 figures are higher than the amounts the IRS first released for inflation, because the One Big Beautiful Bill Act increased them. These are the numbers on a 2025 return filed in 2026.

Compared with prior law, the change added $750 for single filers and $1,500 for joint filers. The standard deduction reduces your taxable income directly, so a single filer with $60,000 of income and no other adjustments is taxed on $44,250 after taking it. Because it comes off the top, a bigger standard deduction is a straightforward tax cut for anyone who does not itemize.

The extra deduction for people 65 and older

If you are 65 or older, or blind, you get an additional standard deduction on top of the base amount. For 2025 that add-on is $1,600 per qualifying box if you are married and $2,000 if you are single or head of household. A married couple where both spouses are over 65 adds $3,200.

For 2025 through 2028 there is also a new senior deduction worth up to $6,000 per person age 65 or older, available whether you itemize or not. It starts to phase out once income passes $75,000 for a single filer or $150,000 for a joint return, and it disappears entirely at higher incomes. This is separate from, and stacks on top of, the regular additional standard deduction for seniors.

Standard deduction versus itemizing

The decision is simply which number is larger. Add up your itemizable expenses for the year and compare the total to your standard deduction.

Most filers land on the standard deduction because the 2025 amounts are large enough that few people clear them with itemized costs. If you do itemize, you need records for every deduction, which is far easier when your receipts are already digitized and totaled rather than sitting in a shoebox. Note that the standard deduction lowers taxable income but not your adjusted gross income; our guide to adjusted gross income explains where each sits on the return.

Can self-employed people take the standard deduction?

Yes. The standard deduction is separate from your business deductions. If you are self-employed, you subtract your business expenses on Schedule C to arrive at your net profit, and you can still claim the standard deduction against your personal income on top of that. The two do not compete. Our tax deduction finder and the list of self-employed write-offs cover the business side.

Frequently asked questions

What is the standard deduction for 2025?

For tax year 2025 the standard deduction is $15,750 for single filers, $31,500 for married couples filing jointly, and $23,625 for heads of household. These amounts, raised by the One Big Beautiful Bill Act, come off your income before tax is calculated, and you take them instead of itemizing.

Should I take the standard deduction or itemize?

Take whichever is larger. Add up your itemized deductions, such as mortgage interest, state and local taxes up to the cap, charitable gifts, and large medical costs, then compare that total to your standard deduction. Most filers find the standard deduction is bigger, so they take it and skip the extra paperwork.

What is the extra standard deduction for seniors?

Filers who are 65 or older, or blind, add $1,600 per qualifying box if married or $2,000 if single or head of household for 2025. On top of that, a new senior deduction of up to $6,000 per person age 65 or older applies for 2025 through 2028, phasing out at higher incomes.

Can I take the standard deduction if I am self-employed?

Yes. Business expenses are deducted separately on Schedule C to find your net self-employment profit, and you can still claim the standard deduction against your personal income. Being self-employed does not force you to itemize, and most self-employed filers take the standard deduction on their 1040.

Did the standard deduction go up for 2025?

Yes. The One Big Beautiful Bill Act raised the 2025 standard deduction above prior law by $750 for single filers and $1,500 for joint filers, bringing it to $15,750 and $31,500. Head of household rose to $23,625. The increase means slightly less of your income is taxed.